# 1819CSTD11 R&D Tax Relief for SMEs evaluation

> Contract award record from UK public-sector procurement sources.

## Key facts

- Public buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [London Economics](/contract-winners/london-economics/public-sector-contract-awards)
- Award value: £201,578
- Tender value: £201,578
- Award date: 23 November 2018
- Published: 6 January 2020
- Contract start: 29 January 2019
- Contract end: 30 September 2019
- Stage: awarded
- Procurement category: services
- Notice ID: 121af8cc-59e6-40ca-ad54-eed5f5b2a28a-335266
- OCID: ocds-b5fd17-e4193878-070a-4c1b-9a1b-50088e2f14cf

## Description

This mixed method research will evaluate how Research & Development \(R&D\) tax credits are being used, their proportionality and effectiveness\. This independent evaluation is a pre-condition of the European Commission's State aid approval for the modification and extension of the UK scheme to 2020\. Findings and evidence from the independent evaluation - particularly on additionality effect on R&D expenditure, impact on productivity and competition, proportionality and the appropriateness of the instruments used - will be used to demonstrate the consistency of the UK scheme with State aid rules\. As an added benefit, the findings will also inform discussions on possible future improvements to existing policy\.

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/121af8cc-59e6-40ca-ad54-eed5f5b2a28a-335266)